| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| DCM Hyundai Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
|
|
|
Property, plant and equipment |
593.07 |
687.75 |
|
Loans |
3.83 |
3.83 |
|
Other Financial Assets |
79.03 |
53.52 |
|
Deferred tax assets (net) |
- |
26.38 |
|
Income tax assets (net) |
- |
9.85 |
|
Current assets |
|
|
|
Trade Receivables |
87.81 |
230.51 |
|
Cash and cash equivalents |
918.08 |
398.34 |
|
Loans |
1,548.08 |
1,525.82 |
|
Other Current assets |
43.01 |
57.20 |
|
Total Assets |
3,272.91 |
2,993.20 |
|
Equity |
|
|
|
Equity
Share capital |
400.15 |
400.15 |
|
Other Equity |
2,805.62 |
2,549.69 |
|
Non-Current liabilities |
|
|
|
Provisions |
9.60 |
8.66 |
|
Deferred tax liabilities (Net) |
14.42 |
- |
|
Current liabilities |
|
|
|
Financial Liabilities |
16.75 |
28.92 |
|
Provisions |
0.59 |
0.53 |
|
Other Current liabilities |
22.06 |
5.25 |
|
Current tax liabilities (net) |
3.72 |
- |
|
Total Equity and Liabilities |
3,272.91 |
2,993.20 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue |
|
|
|
Revenue from Operation |
317.81 |
334.58 |
|
Other Income |
251.78 |
213.03 |
|
Total Revenue |
569.59 |
547.61 |
|
Expenses |
|
|
|
Purchase of
traded goods |
- |
25.80 |
|
Depreciation and Amortization
Expenses |
52.11 |
68.77 |
|
Employees Benefit Expenses |
39.56 |
280.04 |
|
Other Expenses |
120.86 |
104.81 |
|
Total Expenses |
212.53 |
479.42 |
|
Profit before Tax |
357.06 |
68.19 |
|
Current Tax
expenses |
59.46 |
11.38 |
|
Deferred
tax (credit)/charge |
41.04 |
5.28 |
|
Tax
expenses for earlier year |
- |
0.07 |
|
Net Profit / (Loss) for the period |
256.56 |
51.46 |
|
Other Comprehensive Income |
|
|
|
Items that
will not be reclassified to profit or Loss |
(0.87) |
- |
|
Income tax pertaining to the items that will not be reclassified to profit or loss |
0.24 |
- |
|
Total Comprehensive Income for the
period |
255.93 |
51.46 |
|
Earnings per share |
|
|
|
Basic |
6.41 |
1.29 |
|
Diluted |
6.41 |
1.29 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Profit
before tax |
357.06 |
68.19 |
|
Adjustments For: |
|
|
|
Depreciation and Amortization
expenses |
52.11 |
68.77 |
|
Profit on sale of fixed assets |
(69.50) |
(53.16) |
|
Interest Income |
(158.15) |
(121.85) |
|
Operating Profit/(Loss) before
Working Capital Charges |
181.52 |
(38.05) |
|
Working Capital adjustments: |
|
|
|
(Increase)/ Decrease in Trade Payables, other current liabilities and short-term provisions |
3.83 |
(9.19) |
|
(Increase)/ Decrease in long term
liabilities & long-term provisions
|
0.94 |
6.10 |
|
(Increase)/ Decrease in Trade Receivables, short term loans & advances and other current assets |
157.35 |
165.66 |
|
Cash generated from Operating Activities |
343.64 |
124.52 |
|
Net Income tax paid |
(45.89) |
(10.28) |
|
Net Cash Flow (Used in)/ Generated
from Operating Activates |
297.75 |
114.24 |
|
Cash Flow from Investing Activities |
|
|
|
Capital expenditure on property,
plant & equipment |
(1.50) |
- |
|
Proceeds from sale of property, plant
& equipment |
113.57 |
104.05 |
|
Bank balance not considered as cash
and cash equivalents |
- |
10.73 |
|
Net effect of intercorporate deposit
refunds/(given) |
60.00 |
(300.00) |
|
Interest received |
49.92 |
22.17 |
|
Net Cash Flow (Used in)/ Generated
from Investing Activities |
221.99 |
(163.05) |
|
Net Changes in Cash and cash
equivalents during the year |
519.74 |
(48.81) |
|
Cash and cash equivalents at
beginning of the year |
398.34 |
447.15 |
|
Cash and cash equivalents at the end
of the year |
918.08 |
398.34 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
For the year ending 31st March 2025, the company generated a healthy positive cash flow of ₹297.75 lakhs from
operations, more than double the ₹114.24 lakhs recorded in the previous year.
This improvement was mainly driven by a higher profit before tax (₹357.06
lakhs) and positive changes in working capital, particularly a reduction in
receivables and other current assets.
Cash Flow from Investing Activities
In 2025, the company saw a net inflow of ₹221.99 lakhs
from investing activities, compared to a net outflow of ₹163.05 lakhs in 2024.
This positive movement was supported by proceeds from the sale of property,
plant & equipment (₹113.57 lakhs), refunds from intercorporate deposits
(₹60 lakhs), and interest income.
Net
Change in Cash and Cash Equivalents
Overall, the company achieved a net increase in cash of ₹519.74 lakhs during 2025,
reversing the decrease of ₹48.81 lakhs in the previous year. As a result, the
closing cash balance rose from ₹398.34 lakhs to a strong ₹918.08 lakhs at year-end, reflecting improved liquidity
and financial health.
DCM Hyundai Limited Financial Ratios
|
Particulars |
2025 |
2024 |
|
Current Ratio |
60.23 |
63.75 |
|
Return on Equity Ratio |
0.08 |
0.02 |
|
Trade Receivables turnover Ratio |
2.00 |
1.18 |
|
Net Capital Turnover Ratio |
0.13 |
0.16 |
|
Net Profit Ratio |
45.04% |
9.40% |
Here is a summary of the financial ratios for the years 2025 and 2024:
Current Ratio: The current ratio slightly decreased from 63.75 in 2024 to 60.23 in 2025. Although it dropped a bit, the ratio is still extremely high, which shows the company has a very large amount of current assets compared to its short-term liabilities. This means the company is in a very strong position to meet its short-term obligations.
Return on Equity Ratio: This ratio increased from
0.02 in 2024 to 0.08 in 2025. It means the company earned more profit on
shareholders’ equity this year than before, showing an improvement in how
effectively it used owners’ funds to generate profit.
Trade Receivables turnover Ratio: The
ratio rose from 1.18 in 2024 to 2.00 in 2025. This shows the company collected
money from its customers faster, which is good for cash flow and reduces the
risk of unpaid dues.
Net Capital Turnover Ratio: The ratio decreased slightly from 0.16 in
2024 to 0.13 in 2025. This means the company generated a little less revenue
from each rupee of capital used, suggesting a small drop in how efficiently it used
its capital.
Net Profit Ratio: The net
profit ratio jumped from 9.40% in 2024 to 45.04% in 2025. This is a very
positive sign, as it shows the company earned much higher profit compared to
its revenue than it did last year.
